| 1. |
- Agevall, Lena, et al.
(författare)
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The new generation of auditors meeting praxis : dual learning's role in audit students' professional development
- 2018
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Ingår i: Scandinavian Journal of Educational Research. - : Taylor & Francis. - 0031-3831 .- 1470-1170. ; 62:2, s. 307-324
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Tidskriftsartikel (refereegranskat)abstract
- This paper explores whether and in what way “dual learning” can develop understanding of the relationship between structure/judgement and explores audit student’s perceptions of the audit profession. The Work Integrated Learning (WIL) module, serving as a tool of enabling dual learning, represents the context for this exploration. The study is based on a focus group and individual interviews conducted with students performing their WIL. Our data and its analysis indicates that when in a WIL context, students develop awareness of the use of standards and checklists on the one hand, and the importance of discretional judgement on the other. Based on these results, we theorise as to how dual learning manifests itself in students’ experiences and understanding of the relationship between structure and judgement.
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| 2. |
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| 3. |
- Axén, Linus, 1988-
(författare)
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Determinants of audit fees and the management of corporate disclosures
- 2020
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Ever since Simunic (1980), a great deal of research has examined the pricing of auditing services. The absence of proprietary audit cost data forces most researchers to use audit fee models linking theoretical concepts to observable data. In order to make audit pricing more transparent, there is a need to examine the determinants of audit fees with regard to, for example, different organizational forms, institutional settings, and governance mechanisms. Regarding corporate disclosures, most prior research has investigated various determinants, although little field-based research has focused on the actual disclosure process. By focusing on disclosure practices, it is possible to explore the role of essential actors involved in the preparation of annual reports. The overall aim of this thesis is twofold: first, to explore theoretically salient influences on audit fees by analyzing the effects of client business risk, municipal ownership, and the content of internal audit disclosures, and second, to improve our understanding of how companies manage their corporate disclosures.This thesis consists of a compilation of four papers and a comprehensive summary. The specific aim of each paper and current knowledge of the phenomenon under study have formed the basis for the methodological choices (interviews, content analysis, and regression analysis). The empirical material consists mainly of publicly available data from annual reports and of interviews with managers of listed companies, audit firms, and communication agencies. Given the twofolded aim of this thesis, evidence is provided that: (i) the determinants of audit fee cutting and relative audit fee pressure are considerably different, especially with regard to different client business risk factors; (ii) municipal companies are paying significantly lower audit fees than equivalent private companies; (iii) there is a considerable heterogeneity in internal auditing disclosures, and companies with more transparent firm-specific disclosures related to internal auditing pay lower audit fees than do those not providing such disclosures; and (iv) the management of corporate disclosure within the annual report is heavily influenced by the knowledge, skills, and personal characteristics of the project manager.
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| 4. |
- Benderix, Ylva, 1953-, et al.
(författare)
-
Barn med neuropsykiatriskt funktionshinder
- 2009
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Ingår i: PEDIATRISK OMVÅRDNAD. - Stockholm : LIBER. - 9789147093274 ; , s. 309-315
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 5. |
- Blank, Veronica, et al.
(författare)
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Explaining Municipal Audit Costs : Considering the Principal
- 2009
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Rapport (populärvet., debatt m.m.)abstract
- Studies of audit fees have focused on the audit market and on the organisational costs related to the production of audit. Audit is, however, an activity that is oriented towards the principal of the organisation, and could therefore be expected to vary according to the relationship between the agent and the principal, and vary according to the organisation of the principal. This is the governance issue of auditing. We hypothesize that audit fees are used mainly as a signalling device by agents and as a means of reducing conflict among agents when communicating to principals, be they citizen, the mass media or interest group. The model is tested on data from Swedish municipalities, thus extending the study of audit fees to political organisations. The test results supported the ordinary propositions of organisation and markets, as well as the proposition of the principal, thus suggesting that audit could be managed without managing auditors.
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| 6. |
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| 7. |
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| 8. |
- Broberg, Pernilla, 1981-, et al.
(författare)
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Antecedents of psychological well-being among Swedish audit firm employees
- 2020
-
Ingår i: International Journal of Environmental Research and Public Health. - : MDPI. - 1661-7827 .- 1660-4601. ; 17:10
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Tidskriftsartikel (refereegranskat)abstract
- The attractiveness of audit firms as employers appears to have decreased in recent years and the audit profession is currently experiencing high employee turnover. A shortage of personnel increases the risk of long-term stress and illness. This paper therefore proposes audit firm employees’ well-being as an important research topic and explores the antecedents of well-being of Swedish audit firm employees in comparison with those of other business professionals. Based on a nationwide survey of members of the Swedish association of business professionals, with a focus on psychological well-being (measured through General Health Questionnaire-12 (GHQ-12)), the study shows that the psychological well-being of the professionals in this study generally aligns with the results from similar studies in a Swedish context. However, the findings indicate that audit industry respondents have the lowest psychological well-being and that employer change, job satisfaction, and life satisfaction were the strongest antecedents of their psychological well-being.
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| 9. |
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| 10. |
- Broberg, Pernilla, et al.
(författare)
-
Auditors’ professional and organisational identities and perceived commercialisation in audit firms
- 2014
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Konferensbidrag (refereegranskat)abstract
- Purpose:The purpose of this paper is to explain how professional and organisational identities influence auditors’ perception of commercialisation in audit firms.Design/methodology/approach:The paper is based on a survey distributed to 3588 members of FAR, the professional institute for authorized public accountants, approved public accountants and other highly qualified professionals in the accountancy sector in Sweden, and answered by 374 of the professionals surveyed.Findings:Findings of the study indicate that commercialisation in audit firms is a three- dimensional construct consisting of market-, customer- and firm process orientations. The results of the study show that the stronger the auditors’ organisational identity, the more influence it has on auditors’ perception of all three dimensions of the increasing commercialisation of their firm. The increasing strength of that professional identity is shown to be reflected in the perception of their firm to be firm process oriented, while no effect is shown on the other two dimensions of commercialisation (market and customer orientations orientations).Originality/value:The paper presents a new conceptualisation and set of measures of audit firms’ commercialisation and shows how professional and organisational identities influence perception.
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| 11. |
- Broberg, Pernilla, 1981-, et al.
(författare)
-
Auditors' professional and organizational identities and commercialization in audit firms
- 2018
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Ingår i: Accounting, Auditing & Accountability Journal. - : Emerald Group Publishing Limited. - 1368-0668 .- 1758-4205 .- 0951-3574. ; 31:2, s. 374-399
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Tidskriftsartikel (refereegranskat)abstract
- Purpose The purpose of this paper is to explain how auditors' professional and organizational identities are associated with commercialization in audit firms. Unlike previous studies exploring the consequences of commercialization in the firms, the study directs its attention toward the potential driver of commercialization, which the authors argue to be the identities of the auditors. Design/methodology/approach The paper is based on 374 responses to a survey distributed to 3,588 members of FAR, the professional association of accountants, auditors and advisors in Sweden. The study used established measures of organizational and professional identity and introduced market, customer and firm process orientation as aspects of commercialization. The study explored the data through descriptive statistics, principle component analysis and correlation analysis and tested the hypotheses with multiple linear regression analysis. Findings The findings indicated that the organizational identity of auditors has a positive association with three aspects of commercialization: market orientation, customer orientation and firm process orientation. Contrary to the arguments based on prior literature, the study has found that the professional identity of auditors is also a positively associated with commercialization. This indicates a change of the role of professional identity vis-a-vis commercialization of audit firms. The positive association between professional identity and commercial orientation could indicate the development of organizational professionalism. The study also found differences between the association between professional identity and commercialization in Big 4 and non-Big 4 firms. While in Big 4 firms, professional identity is positively associated only with the firm's process orientation, in non-Big 4 firms, professional identity has a positive association with all three aspects of commercialization. Originality/value The paper provides insight into how auditors' identities have influenced commercialization of audit firms and into the normalizing of commercialization within auditing. The study also developed a new instrument for measuring commercialization, one based on market, customer and firm process orientation concepts. This paper suggests that this instrument is an alternative to the observation through proxies.
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| 12. |
- Broberg, Pernilla, 1981-, et al.
(författare)
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Auditors’ professional and organizational identities and perceived commercialization in auditing firms
- 2018
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Ingår i: Accounting, auditing and accountability journal. - : Emerald Group Publishing Limited. - 0951-3574 .- 1368-0668 .- 1758-4205. ; 31:2, s. 374-399
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Tidskriftsartikel (refereegranskat)abstract
- PurposeThis paper seeks to explain how auditors’ professional and organizational identities are associated with commercialization in audit firms. Unlike previous studies exploring the consequences of commercialization in the firms, our study directs its attention toward the potential driver of commercialization, which we argue to be the identities of the auditors.Design/methodology/approachThe paper is based on 374 responses to a survey distributed to 3588 members of FAR, the professional association of accountants, auditors and advisors in Sweden. The study used established measures of organizational and professional identity and introduced market, customer and firm process orientation as aspects of commercialization. The study explored the data through descriptive statistics, principle component analysis and correlation analysis and tested the hypotheses with multiple linear regression analysis.FindingsThe findings indicated that the organizational identity of auditors has a positive association with three aspects of commercialization: market orientation, customer orientation and firm process orientation. Contrary to the arguments based on prior literature, our study has found that the professional identity of auditors is also a positively associated with commercialization. This indicates a change of the role of professional identity vis-à-vis commercialization of audit firms. The positive association between professional identity and commercial orientation could indicate the development of “organizational professionalism.” The study also found differences between the association between professional identity and commercialization in Big 4 and non-Big 4 firms. While in Big 4 firms, professional identity is positively associated only with the firm’s process orientation, in non-Big 4 firms, professional identity has a positive association with all three aspects of commercialization.Originality/valueThe paper provides insight into how auditors’ identities have influenced commercialization of audit firms and into the normalizing of commercialization within auditing. The study also developed a new instrument for measuring commercialization, one based on market, customer and firm process orientation concepts. This paper suggests that this instrument is an alternative to the observation through proxies.
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| 13. |
- Broberg, Pernilla, 1981-, et al.
(författare)
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Balance between auditing and marketing : an explorative study
- 2013
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Ingår i: Journal of International Accounting, Auditing and Taxation. - : Elsevier BV. - 1061-9518 .- 1879-1603. ; 22:1, s. 57-70
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Tidskriftsartikel (refereegranskat)abstract
- This study explores how auditors’ attitudes toward marketing and their views on the importance of marketing affect how they balance their time spent on marketing and auditing activities. The purpose is to understand how changes in the business environment for auditors affect the relationship between the auditing profession and marketing. The study is based on a survey of 711 auditors in Sweden. The findings suggest that auditors with a positive attitude toward marketing spend significantly more time on marketing activities compared to those with a less positive attitude. Furthermore, auditors who view marketing activities as important spend significantly more time on marketing activities. The study controlled for the number of years as approved or authorized auditor, age of the auditor, and firm affiliation. The results indicate that the theoretical distance between the auditing profession and marketing does not exist in practice to the same degree as it used to. The findings of the study have implications for international auditing theory and practice in illuminating the relationship of marketing and auditing in a wider business context.
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| 14. |
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| 15. |
- Broberg, Pernilla, 1981-, et al.
(författare)
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Explaining the influence of time budget pressure on audit quality in Sweden
- 2017
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Ingår i: JOURNAL OF MANAGEMENT & GOVERNANCE. - : Springer Science and Business Media LLC. - 1385-3457 .- 1572-963X. ; 21:2, s. 331-350
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Tidskriftsartikel (refereegranskat)abstract
- This paper is aimed at explaining how time budget pressure influences audit quality in the Swedish context. A hypothesis is deduced and tested through a survey sent to Swedish auditors. The Swedish context provides a special setting since audit firms and auditors have been facing new pressures due, for example, to the removal of statutory audits for a majority of the companies in Sweden. The findings show that time budget pressure lowers the quality of audits performed by Swedish auditors, but it is not the only explanation. Audit quality is also related to other factors such as gender, position, experience, number of clients, local office size and audit firm. Thus, the model is useful for explaining the factors influencing audit quality and could be used and expanded in future studies. The study also has practical implications showing that when trading-off between audit efforts and available resources and setting time budgets for each audit assignment, audit firms should also consider the personal characteristics of the auditors.
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| 16. |
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| 17. |
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| 18. |
- Broberg, Pernilla, 1981-
(författare)
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Går det att rädda revisorsyrket?
- 2021
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Ingår i: Organisation & samhälle. - 2001-9114. ; :2
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)
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| 19. |
- Broberg, Pernilla, 1981-, et al.
(författare)
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Hur säkerställs revisorsprofessionens långsiktiga kompetensbehov
- 2023
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Ingår i: Revision i går i dag i morgon. - Stockholm : Ekerlids förlag. - 9789189323711 ; , s. 377-401
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Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- Vad behöver en revisor kunna och hur erhålls dessa kunskaper? Fyra viktiga aktörer (branschorganisationen, arbetsgivarna, akademin och Revisirsinspektionen) är centrala i arbetet med att utbilda, forma och attrahera framtida revisorer. Samtliga har ett intresse av att det finns en yrkeskår med tillräckligt många kompetenta revisorer och att dessa kan utföra revision med hög kvalitet. I och med att de olika aktörerna påverkar och påverkas av varandra, krävs samarbete och samverkan. Detta kapitel diskuterar frågor relaterade till kompetensförsörjning och vad respektive aktör kan göra för att säkerställa revisorsprofessionens långsiktiga kompetensbehov.
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| 20. |
- Broberg, Pernilla, et al.
(författare)
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Kommersiellt inriktade byråer ger välmående revisorer
- 2020
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Ingår i: Balans. - : FAR. - 0346-8208. ; :3, s. 32-33
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Tidskriftsartikel (populärvet., debatt m.m.)abstract
- Ingress: Hur organisationen är utformad är mer avgörande för revisorers välmående än vad faktorer som lön och andra förmåner är. Slutsatserna dras av forskarna Pernilla Broberg och Timur Uman som grävt djupare i frågan ”Vad får revisorer att må bra?”.
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| 21. |
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| 22. |
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| 23. |
- Broberg, Pernilla, 1981-, et al.
(författare)
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The adoption of professional audit standards in the public sector : The role of the audit profession and other actors
- 2024. - 1
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Ingår i: Auditing Transformation. - New York : Taylor & Francis Group. - 9781032533032 - 9781032533056 - 9781003411390 ; , s. 90-110
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Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- This chapter contributes to the understanding of how change within auditing is initiated and formed through collaboration and negotiation between FAR and other actors within the organisational field of municipal auditing in Sweden. The empirical data is based on documents and interviews with actors within and outside the audit profession. Thus, the data represents different perspectives and interests throughout the change process. The analyses show that it was different partial jolts that made the various actors feel institutional pressure to get involved in the change process. At the end of the change process, an additional partial jolt, initiated by an outside actor, facilitated and accelerated the process as it reinforced the understanding of interdependence between the actors involved.
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| 24. |
- Broberg, Pernilla, 1981-
(författare)
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The Auditor at Work : A study of auditor practice in Big 4 audit firms
- 2013
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- By combining different aspects of auditing and by focusing on the individual auditor and observing auditors at work, this dissertation explores the auditing concept. It focuses on activities carried out by auditors in local settings and how the macro-level phenomenon of “auditing” is realised in micro-level, day-to-day audit work. In doing this, the following research question is addressed: What does the auditor do? The dissertation includes and discusses certain aspects of auditing. The aspects chosen provide certain opportunities and limitations and are as follows: the audit profession, audit quality, auditing standards, structure versus judgment, the production of comfort, expert systems and trust versus scepticism. The empirical material consists of observations and interviews. The findings suggest that from an auditor perspective auditing includes not only a professional side but also a more commercial side. It appears that auditors combine more traditional tasks such as quality assuring the client’s information and reporting with tasks more directed towards assuring that the client firms’ management is satisfied. The findings also suggests that from an auditor perspective audit quality is about comfort and that making structured judgments seems to be an important action towards reaching a sufficient level of comfort and, hence, to perform high-quality audits. Finally, the findings of this dissertation suggest that much of the “professionalism” in the audit profession lies with the audit firms. Substantial knowledge is “built in” to the audit firm system; an important auditor skill is to be able to operate the system whilst appearance, behaviour and conduct is about adhering to such effort and auditors are influenced by audit firm expectations on how audit work should be done. The consequences of such “audit firmalization”, a concept identified in this dissertation, on the audit profession seem to be an important focus for future research.
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| 25. |
- Broberg, Pernilla, 1981-, et al.
(författare)
-
The new generation of auditors meeting praxis
- 2015
-
Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- This paper describes an exploratory study of whether and in what way ‘double-edged learning’ can develop from understanding the relationship between structure and judgment and thus capture students’ experience of the audit profession. The study is based on a focus group/individual interviews conducted with students performing their work-integrated learning assignments where they interact with auditors. Identifying two themes defined as Perceiving the profession and auditing and Entering into and forming in the audit profession derived from the data, it appears that when positioned within a work-integrated learning context, students develop awareness of the use of standards and checklists on one hand as well as the importance of discretional judgment on the other. Based on these results, we theorise as to how double-edged learning manifests itself in students’ experiences and understanding of the relationship between structure and judgment.
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| 26. |
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| 27. |
- Broberg, Pernilla, 1981-, et al.
(författare)
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Varför en standard för räkenskapsrevision
- 2024
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Ingår i: Kommunal ekonomi. - Gävle : Kommunalekonomernas förening. - 0282-0099. ; :3, s. 37-37
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Recension (övrigt vetenskapligt/konstnärligt)abstract
- En serie händelser gjorde att SKR. FAR och Skyrev upplevde ett institutionellt tryck, vilket föranledde att de engagerade sig i arbetet med att ta fram en kommunal revisionsstandard. Att Revisorsinspektionen engagerade sig i frågan blev tungan på vågen.
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| 28. |
- Broberg, Pernilla, 1981-
(författare)
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What do auditors do?
- 2013
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Ingår i: Mercury Magazine. - Uppsala : The Department of Business Studies, Uppsala University. - 2001-3272. ; 5-6, s. 102-107
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)abstract
- The traditional role of the auditor is to function as a sort of assurance for the owners and stakeholders of a company who need to be assured that the information presented about the company is true and fair.In her dissertation, Pernilla Broberg argues that today such traditional view of the auditor function could be questioned. The study focuses on auditor practice and aims at answering the question of what auditors do. By observing auditors at work, identifying auditor activities and interviewing auditors about the findings, the study bring forth an updated view of auditing and the role of auditors.
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| 29. |
- Broberg, Pernilla, et al.
(författare)
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What explains variation in voluntary disclosure? : A study of the annual reports of corporations listed on the Stockholm Stock Exchange
- 2010
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Ingår i: Journal of Management and Governance. - New York, NY : Springer-Verlag New York. - 1385-3457 .- 1572-963X. ; 14:4, s. 351-377
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Tidskriftsartikel (refereegranskat)abstract
- The demand for information and transparency from listed corporations has recently increased. In spite of an increased demand for mandatory disclosures from regulators, corporations choose to voluntarily disclose additional information in order to satisfy demands from the capital market. However, the extent and content of information in those voluntary disclosures vary across corporations. The aim of this study is to explain the variation in the content of information in voluntary disclosures by listed corporations. The analyses are based on data collected from 431 annual reports from corporations listed on the Stockholm Stock Exchange during the years 2002 and 2005. The findings support explanations from agency theory and positive accounting theory that size and the debt ratio are positively correlated with the content of information in voluntary disclosures. Corporations with a high share of management ownership disclosed less information than corporations with a low share of management ownership. The study also shows that variations in voluntary disclosures can be explained by factors derived from institutional theory and ’international capital market pressures’. The results indicate that foreign ownership and international listing to some extent have a positive effect on the content of information in voluntary disclosures. Industry was another factor that had a significant influence on voluntary disclosures. One important finding is that regulation to some extent can stimulate voluntary disclosures; our results did not indicate an ’unintended chilling effect’ due to too much regulation. In general, the corporations disclosed more voluntary information after the introduction of IFRS. © 2009 Springer Science+Business Media, LLC.
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| 30. |
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| 31. |
- Broberg, Pernilla, 1981-, et al.
(författare)
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Why reduce profit? : accounting choice of impairments in Swedish listed corporations
- 2011
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Ingår i: International Journal of Accounting and Finance. - 1752-8224. ; 3:1, s. 49-71
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Tidskriftsartikel (refereegranskat)abstract
- Positive accounting theory and institutional theory are used in conjunction in order to explain accounting choice. The theory is applied on IAS 36 (impairment of assets), and tested on a sample of listed Swedish corporations. We find that the choice is mainly induced by agency and general business factors and to a slighter degree by institutional factors. Especially, we find that institutional influence will be stronger when it is in the interest of important stakeholders; that impairments can be used as a mean of signalling trust to absent owners and that the institutional element of tradition cannot be tested separately from the agency element of opportunism.
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| 32. |
- Broberg, Pernilla, 1981-, et al.
(författare)
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Why reduce profit? : accounting choice of impairments in Swedish listed corporations
- 2007
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Accounting choice has been explained mainly by two separate theories, positive accounting theory (PAT) and institutional theory (IT). The two theories are used in conjunction in this paper in order to derive an eclectic explanation of accounting choice. We term the effort an “eclectic accounting theory” (EAT). The theory is tested by deriving hypotheses about the choices for determining impairments according to IAS 36 (Impairment of Assets). The hypotheses are evaluated on a sample of 608 company-years of listed Swedish corporations during the years 2002–2004. Our model of general factors influencing accounting choice was able to predict 10% of the variance, indicating that the choice of impairments is induced by general business factors, institutional factors, and agency.
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| 33. |
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| 34. |
- Broberg, Pernilla, et al.
(författare)
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Why reduce profit? : accounting choice of impairments in Swedish listed corporations
- 2007
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Bok (övrigt vetenskapligt/konstnärligt)abstract
- Accounting choice has been explained mainly by two separate theories, positive accounting theory (PAT) and institutional theory (IT). The two theories are used in conjunction in this paper in order to derive an eclectic explanation of accounting choice. We term the effort an “eclectic accounting theory” (EAT). The theory is tested by deriving hypotheses about the choices for determining impairments according to IAS 36 (Impairment of Assets). The hypotheses are evaluated on a sample of 608 company-years of listed Swedish corporations during the years 2002–2004. Our model of general factors influencing accounting choice was able to predict 10% of the variance, indicating that the choice of impairments is induced by general business factors, institutional factors, and agency.
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| 35. |
- Broberg, Pernilla, 1981-, et al.
(författare)
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Why reduce profit? – Accounting choice of impairments in Swedish listed corporations?
- 2011
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Ingår i: International Journal of Accounting and Finance. - : InderScience Publishers. - 1752-8224. ; 3:1, s. 49-71
-
Tidskriftsartikel (refereegranskat)abstract
- Positive accounting theory and institutional theory are used inconjunction in order to explain accounting choice. The theory is applied onIAS 36 (impairment of assets), and tested on a sample of listed Swedishcorporations. We find that the choice is mainly induced by agency and generalbusiness factors and to a slighter degree by institutional factors. Especially, wefind that institutional influence will be stronger when it is in the interest ofimportant stakeholders; that impairments can be used as a mean of signallingtrust to absent owners and that the institutional element of tradition cannot betested separately from the agency element of opportunism.
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| 36. |
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| 37. |
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| 38. |
- Collin, Sven-Olof, 1957-, et al.
(författare)
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Mechanisms of corporate governance going international : outlining a theory of and an initial test of the performance effects
- 2008
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Konferensbidrag (refereegranskat)abstract
- Globalisation includes international product markets and capital, but also involves internationalisation of corporate governance mechanisms. We propose that internationalisation of governance mechanisms is related to improved performance of the corporation. For example, listing at several stock markets implies pressure to improve information flow and stronger adherence to international standards, which will reduce possibility for slack. Recruiting top managers and board members from an international arena will, among other things, enlarge the market for managerial labour and the market for board members, presumably putting more pressure on present managers and board members, and increase the probability of finding an adequate new manager or new board members. An integrated EU would support the internationalisation of the mechanisms through reducing the transaction costs of Europeanization. An initial test on a sample of listed Swedish corporations indicates that the proposition could be rejected. Two main reasons can be found as an interpretation of the results 1.) that mechanisms with governance functions, such as capital structure and the board have several functions, and that the governance function is not always the most important one, and 2.) that governance mechanisms cannot be analysed in isolation, since they are included in a coherent corporate governance strategy.
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| 39. |
- Collin, Sven-Olof, et al.
(författare)
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Mechanisms of corporate governance going international : testing its performance effects in the Swedish economy, 2004
- 2013
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Ingår i: Baltic Journal of Management. - 1746-5265 .- 1746-5273. ; 8:1, s. 79-101
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Tidskriftsartikel (refereegranskat)abstract
- Purpose – The purpose of this paper is to investigate how internationalisation of corporate governance mechanisms influences firm performance.Design/methodology/approach – The paper is based on the data collected from annual reports of the year 2004, from all 239 Swedish corporations listed on the Stockholm Stock Exchange, on which a quantitative analysis was performed.Findings – The findings suggest that internationalisation of corporate governance does not have a straightforward influence on firm performance, which can be due to: the fact that mechanisms with governance functions have several functions, of which governance is but one; and the fact that governance mechanisms cannot be analyzed in isolation, since they are included in a coherent corporate governance strategy.Originality/value – The paper is the first to investigate the corporate governance mechanisms' internationalisation issue.
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| 40. |
- Collin, Sven-Olof, 1957-, et al.
(författare)
-
Mechanisms of corporate governance going international : outlining a theory of and an initial test of the performance effects
- 2008
-
Konferensbidrag (refereegranskat)abstract
- Globalisation includes international product markets and capital, but also involves internationalisation of corporate governance mechanisms. We propose that internationalisation of governance mechanisms is related to improved performance of the corporation. For example, listing at several stock markets implies pressure to improve information flow and stronger adherence to international standards, which will reduce possibility for slack. Recruiting top managers and board members from an international arena will, among other things, enlarge the market for managerial labour and the market for board members, presumably putting more pressure on present managers and board members, and increase the probability of finding an adequate new manager or new board members. An integrated EU would support the internationalisation of the mechanisms through reducing the transaction costs of Europeanization. An initial test on a sample of listed Swedish corporations indicates that the proposition could be rejected. Two main reasons can be found as an interpretation of the results 1.) that mechanisms with governance functions, such as capital structure and the board have several functions, and that the governance function is not always the most important one, and 2.) that governance mechanisms cannot be analysed in isolation, since they are included in a coherent corporate governance strategy.
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| 41. |
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| 42. |
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| 43. |
- Collin, Sven-Olof Yrjö, 1957-, et al.
(författare)
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Mechanisms of corporate governance going international : Testing its performance effects in the Swedish economy, 2004
- 2013
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Ingår i: Baltic Journal of Management. - : Emerald Group Publishing Limited. - 1746-5265 .- 1746-5273. ; 8:1, s. 79-101
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Tidskriftsartikel (refereegranskat)abstract
- Purpose – The purpose of this paper is to investigate how internationalisation of corporate governance mechanisms influences firm performance.Design/methodology/approach – The paper is based on the data collected from annual reports of the year 2004, from all 239 Swedish corporations listed on the Stockholm Stock Exchange, on which a quantitative analysis was performed.Findings – The findings suggest that internationalisation of corporate governance does not have a straightforward influence on firm performance, which can be due to: the fact that mechanisms with governance functions have several functions, of which governance is but one; and the fact that governance mechanisms cannot be analyzed in isolation, since they are included in a coherent corporate governance strategy.Originality/value – The paper is the first to investigate the corporate governance mechanisms' internationalisation issue.
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| 44. |
- Collin, Sven-Olof Yrjö, et al.
(författare)
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Producing academic theses : the Kristianstad model
- 2016
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Ingår i: Scientific works. - Kharkov, Ukraine : Peoples Ukrainian Academy University Press. ; , s. 441-462
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Bokkapitel (populärvet., debatt m.m.)abstract
- We present a model of supervising bachelor and master theses that we have developed at Kristianstad University in Sweden. It emphasizes 1.) engagement, in that the research engaged supervisor becomes engaged in both the subject of the thesis and the students writing it; 2.) the Humboldt principle, in that teachers and students collaborate for mutual benefit; 3.) the Socratic method, in that the supervisor drives students´ learning through posing questions. The model implies intense and frequent supervision, seminars with students as opponents and respondents, and finally, popular presentation, where the results are presented for an educated public. The examination of the theses have the double function of securing high standard examination and to develop the staff in their supervisory and examinatory skills. The direction of the supervisory team is mainly made through common norms, such as a thesis have to be driven by theory, methodological pragmatism implying that the problem, not the authors preferences, determine which analytical method to use and empirical orientation that theories needs to be tested or evaluated. The model described has shown good results, both in national evaluations and through number of scientific publications.
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| 45. |
- Collin, Sven-Olof Yrjö, et al.
(författare)
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The auditor as consigliere in family firm
- 2017
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Ingår i: Journal of Family Business Management. - : Emerald Group Publishing Limited. - 2043-6238 .- 2043-6246. ; 7:1, s. 2-20
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Tidskriftsartikel (refereegranskat)abstract
- PurposeThe purpose of this paper is to develop and test a concept of auditor as consigliere in family firms, that captures additional functions to monitoring, those of advice, mediating, and conveying.Design/methodology/approachThe concept is tested through a survey conducted on 309 Swedish auditors.FindingsThe data indicate that the consigliere role is generally not emphasized, indicating that auditors primarily perform the monitoring role of the audit. However, the authors do find indications of the auditor performing the consigliere role, through performing the advisory and mediating functions and, to a smaller degree, the conveying function.Research limitations/implicationsThe survey is limited in response rate and in separating governance situations from consigliere functions.Practical implicationsWith reservation for professional independence, the auditor as consigliere could be part of the governance of the family firm, but should be trained for this activity.Social implicationsRegulators should pay attention to the consigliere role when, for example, stipulating compulsory rotation of auditors.Originality/valueThe paper shows that the auditor is more than a monitor in family firms. The consigliere role, even if not at all dominating, has to be considered, at least in family firms.
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| 46. |
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| 47. |
- Gertsson, Nellie, et al.
(författare)
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Exploring audit assistants’ decision to leave the audit profession
- 2017
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Ingår i: Managerial Auditing Journal. - : EMERALD GROUP PUBLISHING LTD. - 0268-6902 .- 1758-7735. ; 32:9, s. 879-898
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Tidskriftsartikel (refereegranskat)abstract
- Purpose – The purpose of this paper is to explore why audit assistants leave the audit profession. By including both the perceptions held by audit assistants that left the audit profession and the perceptions of audit assistants still working in the audit profession, this study aims to explore how determinants of job satisfaction are associated with decisions to leave the audit profession.Design/methodology/approach – To explore the association between determinants of job satisfaction and decisions to leave, a survey was developed based on a literature review of determinants of job satisfaction. The survey was sent to both current and former Swedish audit assistants. The subsequent analysis was based on 231 complete surveys, of which 78 were from former audit assistants.Findings – The main finding of this study is that there is a negative association between the choice to leave the profession and audit assistants’ perceptions of the profession and between the choice to leave and work-life balance. Another finding was that met expectations and Big 4 were found to be positively associated with career change.Originality/value – By approaching both current and former audit assistants, this study contributes to the literature on audit employee turnover by exploring determinants of actual career change, rather than turnover y identifying and testing a variable not previously used as a determinant of jobsatisfaction, namely, perceptions of the audit profession.
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| 48. |
- Gertsson, Nellie, et al.
(författare)
-
Exploring audit assistants’ decision to leave the audit profession
- 2017
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Ingår i: Managerial Auditing Journal. - : Emerald Group Publishing Ltd.. - 0268-6902 .- 1758-7735. ; 32:9, s. 879-898
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Tidskriftsartikel (refereegranskat)abstract
- Purpose – The purpose of this paper is to explore why audit assistants leave the audit profession. By including both the perceptions held by audit assistants that left the audit profession and the perceptions of audit assistants still working in the audit profession, this study aims to explore how determinants of job satisfaction are associated with decisions to leave the audit profession. Design/methodology/approach – To explore the association between determinants of job satisfaction and decisions to leave, a survey was developed based on a literature review of determinants of job satisfaction. The survey was sent to both current and former Swedish audit assistants. The subsequent analysis was based on 231 complete surveys, of which 78 were from former audit assistants. Findings – The main finding of this study is that there is a negative association between the choice to leave the profession and audit assistants’ perceptions of the profession and between the choice to leave and work-life balance. Another finding was that met expectations and Big 4 were found to be positively associated with career change. Originality/value – By approaching both current and former audit assistants, this study contributes to the literature on audit employee turnover by exploring determinants of actual career change, rather than turnover y identifying and testing a variable not previously used as a determinant of jobsatisfaction, namely, perceptions of the audit profession.
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| 49. |
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| 50. |
- Gertsson, Nellie, et al.
(författare)
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Exploring Motivational Drivers of Audit Employees - A Study Focusing on Generation Y
- 2018
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Ingår i: Journal of Accounting and Finance. - 1823-4992 .- 2180-4192. ; 8:2, s. 89-105
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Tidskriftsartikel (refereegranskat)abstract
- This study explores audit employee motivation and especially what motivates the new generation of auditemployees, Generation Y. A survey was distributed amongst Swedish audit employees, and the resultrevealed five categories of motivational drivers; intrinsic, social, material, status and well-being drivers.The results indicate that Generation Y is more motivated by social, material and status drivers incomparison to other generations. However, the results indicate that motivation changes over time,making it hard to distinguish between generational traits and experience.
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